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ANALISIS INFORMASI LABA AKUNTANSI DAN ARUS KAS TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018) Parso Parso
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 01 (2020): Remittance Juni 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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The purpose of this study was to determine the analysis of accounting earnings and cash flow information on stock prices in the manufacturing sector food and beverage subsector consumption sector listed on the Indonesia Stock Exchange both partially and simultancously. The research method used in this study is quantitative research with descriptive design. Data collection was carried out by library research on some literature and downloading from setus www.idx.co.id. The population in this study were 17 companies of consumer goods industries which were found in the Indonesian Stock Exchange from 2014-2018 What is done using the withdrawal technique to stabilize desgn samples is to use pusposive sepling. Based on the sampling technique above, what will become the sample in this study are 4 manufacturing companies in the consumer goods industry. The research data were processed by statistical analysis with tests of normality, multicollinearity, heterosecadity, autocorrelation, multiple linear regression hypothesis testing, t test, f test, and the coefficient of determination. The results of this study indicate that accounting earnings and cash flow information has a positive effect on stock prices, adjusted R-Squere value of 0.564. This shows that the independent variable accounting income and cash flow is able to explain the dependent variable (stock price) of 56.4% and the remaining 43.6% is explained by other variables for example: financial performance, overall, political concessions, natural conditions, security conditions, Countries, etc.) not examined in this study.

ANALISIS RASIO NET PROFIT MARGIN, RETURN ON INVESTMENT DAN RETURN ON EQUITY DALAM MENILAI KINERJA KEUANGAN PT. INDOMARCO PRISMATAMA TAHUN 2014 - 2018 Parso Parso; Ayu Permata Sunan
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.171

The purpose of this study is to analyze the ratio of net profit margin, return on investment and return on equity in assessing the financial performance of PT Indomarco Prismatama for five periods from 2014 to 2018. The methodology used is a qualitative descriptive method, to analyze a company's financial statements. This research was conducted by data analysis techniques used by comparing the financial statements of income and balance for five periods, namely 2014-2018. The results showed that the highest net profit margin ratio occurred in 2017 and 2018. While the lowest net profit margin ratio occurred in 2016 due to an increase in general and administrative costs, causing a decrease in profit. The highest return on investment ratio occurred in 2018. While the return on investment ratio The lowest investment occurred in 2014 due to less than the maximum in generating profits with all the assets it owns. The highest return on equity ratio occurred in 2014. While the lowest return on equity ratio occurred in 2016 due to less than the maximum in generating profits with available capital. So that it can be said that financial performance is assessed from the results of the analysis of the three ratios, which are not good and unstable and are also still below the average industry standard

PENGARUH PERPUTARAN MODAL KERJA, LIKUIDITAS, DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN FOOD AND BEVERAGE Parso Parso; Nurdiyah Rafitasari
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 2 (2021): REMITTANCE DESEMBER 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no2.139

This study aims to determine the effect of working capital turnover, liquidity, and solvency on financial performance. In this study, the dependent variable used is Financial Performance by using the calculation of Return On Investment (ROI), while the independent variables in this study are Working Capital Turnover, Liquidity, and Solvency. This study uses quantitative research methods and the data used are secondary data, namely reports. annual finance. The population in this study was 18 Food and Beverage companies listed on the Indonesia Stock Exchange from 2013-2017. Sampling in this study using the purposive sampling technique. Based on the sampling technique above, the samples in this study are 7 Manufacturing companies in the Food and Beverage Sub-Sector. The data analysis technique started with descriptive statistical tests, then continued with panel data regression analysis, panel model selection method, classical assumption test consisting of regression normality test, heteroscedasticity, multicollinearity test, and autocorrelation test. Hypothesis test using multiple linear regression, t-test, F test, and coefficient of determination. The results of this study indicate that the correlation coefficient (R) is 0.628. This means that the relationship between the independent variable and the dependent variable is 62.8%. From these figures, it can be seen that the relationship between the independent variable and the dependent variable is strong. Adjusted R Square (????2) is 0.394, which means that the ability of the independent variable to explain the variation in the dependent variable is 39.4%, while the remaining 60.6% is explained by other factors outside the analyzed regression model

PENGARUH PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) PAJAK PENGHASILAN PASAL 21 TERHADAP PPH BADAN (STUDI KASUS PT. TIARA INSANI PERSADA) Selvy Irwanti Ramadhani; Parso Parso; Helena Louise Panggabean
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.225

The purpose of this study is to determine the application of tax planning PPh Article 21 at PT Tiara Insani Persada and its impact on the paid Corporate Income Tax. This research is qualitatively carried out by analyzing the calculation of employee taxes using three methods and adjusting to the current regulations. The data is processed by a descriptive analysis test, namely by collecting and clarifying existing data. Then analyze the data to provide an accurate picture of the state of the company. The research results are that PT Tiara Insani Persada has not implemented tax planning according to applicable regulations so the corporate income tax rate that must be paid becomes very large. After-tax planning following applicable regulations, PT Tiara Insani Persada managed to save the tax burden it owed

PENGARUH PELAYANAN, PEMERIKSAAN DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA DEPOK CIMANGGIS) Parso Parso
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 9, No 02 (2020): KOMPLEKSITAS EDISI DESEMBER 2020
Publisher : ITB Swadharma

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AbstractThis research aims to analyze the effect of tax quality, tax audits, and tax penalties on the compliance of personal taxpayers. Attribution Theory explains that the effect of tax service, tax audits and tax penalties are external factors that affect taxpaver compliance. Where the services provided by tax officials affect taxpayer compliance, while the tax audit and penalities make taxpayers have indirect compliance with the accuracy and complicnce of taxpayers personally in implementing taxr activities. Based on the theory of social learning this theory should make observations and experience directly to participate in terms of tax complicance. Respondents in this research are individual taxpayers registered in KPP Pratama Depok Cimcnggis. The analysis used in this research is using SPSS 21.0 for Windows software. The analysis technique used multiple regression amalysis with the least squares equation and Iypothesis test using t-statistic and F test to test the partial and simultaneous regression coefficient, validity test, reliability test, amd elassical assumption test which include normality test, multicolonierity test, and heteroscedasticity test. This stucy shows that the understanding of tax qualities, tax audits and the tax penalties, and the sanetions applicable taxes and significant positive effect on tax compliance.

THE EFFECT OF AUDIT EXPERIENCE, PROFESSIONAL Skepticism And INDEPENDENCE ON THE AUDITOR'S ABILITY IN DETECTING FRAUD (Empirical Study On A Public Accounting Firm In Jakarta) Parso
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.3104

This study aims to determine the effect of audit experience, professional skepticism, and independence simultaneously on the auditor's ability to detect fraud. This study uses quantitative methods and primary data, namely questionnaires from Public Accounting Firm. The sample used is the convenience sampling method, with 100 respondents. The data analysis technique uses a Validity Test, Reliability Test, Normality Test, Multicollinearity, Heteroscedasticity, Autocorrelation, Multiple Linear Test, T-Test, F Test, and Coefficient of Determination. The result of this research is that experience significantly affects the auditor's ability to detect fraud. Professional Skepticism significantly affects the auditor's ability to detect fraud. Independence significantly affects the auditor's ability to detect fraud.

Dampak Pemanfaatan Teknologi Informasi dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pajak di Kalangan Generasi Milenial Wilayah Jakarta dan Sekitarnya Parso Parso; Salsabila Novita Darmawan
Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 6 No 1: Maret 2023
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v6i1.250

This study intends to ascertain the impact of taxpayer knowledge and modern information technology on tax compliance in the Greater Jakarta region among the millennial generation. The taxpayer awareness and the utilization of modern information technology is considered the independent variable in this study. The dependent variable in this study is tax compliance among the millennial generation in the JABODETA region. This study used quantitative research techniques and primary data, specifically surveys from individual taxpayers were born between 1980 and 2000 and who reside in the cities of Jakarta, Bogor, Depok, and Tangerang. The population of this study spread throughout four regions: Tangerang, Jakarta, Bogor, and Depok. Purposive sampling used to choose the sample for this study, and 155 respondents served as the subjects. The data analysis method used descriptive statistical tests, validity tests, reliability tests, and the traditional assumption tests, which included the heteroscedasticity test, multicollinearity test, and normality test. Multiple linear regression analysis, the t-test, the f-test, and the coefficient of determination are all used in hypothesis testing. Results of the partial regression test on taxpayer awareness showed a t- count value of 5.546 and a signed value of 0.000 < 0.05; similarly, the use of contemporary information technology showed a t-count value of 2.276 and a signed value of 0.024 < 0.05, indicating that it significantly influences taxpayer compliance in the millennial generation in the JABODETA region. Additionally, in the simultaneous test, the significance level is 0.000 < 0.05, and the f value is 39.876. This indicates that taxpayer awareness and the use of contemporary information technology significantly influence taxpayer compliance in the millennial generation in the JABODETA region. Abstrak Penelitian ini bertujuan untuk mengetahui dampak teknologi informasi dan kesadaran wajib pajak terhadap kepatuhan pajak di kalangan generasi milenial wilayah Jakarta, Bogor, Depok dan Tangerang (JABODETA). Penelitian ini menggunakan variabel independen yaitu pengaruh kesadaran wajib pajak dan pemanfaatan teknologi informasi. Sedangkan, variabel dependen dalam penelitian ini yaitu kepatuhan pajak d kalangan generasi milenial wilayah JABODETA. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data primer berupa kuisioner dari wajib pajak orang pribadi yang lahir pada tahun 1980-2000 dan berdomisili di wilayah Jakarta, Bogor, Depok, Tanggerang. Populasi dalam penelitian ini berada di empat wilayah yaitu Jakarta, Bogor, Depok dan Tanggerang. Sampel yang digunakan dalam penelitian ini adalah metode Purposive Sampling, dengan 155 sampel responden. Teknik analisis data menggunakan uji stastistik deskriptif, uji validitas, uji reliabilitas dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji heteroskedastisitas. Uji hipotesis dengan menggunakan analisis regresi linier berganda, uji t, uji f dan koefisien determinasi. Hasil uji regresi parsial kesadaran wajib pajak diperoleh nilai t hitung 5,546 dan nilai sign 0,000 < 0,05; dan pemanfaatan teknologi informasi modern diperoleh nilai t hitung 2,276 dan nilai sign 0,024 < 0,05 yang artinya berpengaruh signifikan terhadap kepatuhan wajib pajak pada generasi milenial di wilayah JABODETA. Dan pada pengujian secara silmutan diperoleh nilai f hitung 39,876 dan tingkat signifikasi 0,000< 0,05 yang artinya kesadaran wajib pajak dan pemanfaatan teknologi informasi modern berpengaruh signifikan terhadap kepatuhan wajib pajak pada generasi milenial di wilayah JABODETA. Kata Kunci: Kesadaran, Kepatuhan, Wajib Pajak, Teknologi Informasi, Generasi Milenial

Pengaruh Liabilitas dan Good Corporate Governance terhadap Tax Avoidance Perusahaan Food and Beverage pada Bursa Efek Indonesia Tahun 2017 – 2021 Parso Parso
Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 6 No 2: September 2023
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v6i2.274

This study aims to determine the effect of liabilities and good corporate governance (independent commissioners, audit committees, and institutional ownership) on tax avoidance in food and beverage companies listed on the IDX. The research conducted is quantitative research used to test hypotheses using statistical analysis tools regarding tax avoidance. Using secondary data by analyzing financial reports on food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. Based on the data analysis conducted, it is found that liability has a positive and significant effect on tax avoidance, Independent Commissioner does not affect tax avoidance, Institutional Ownership has a negative and significant effect on tax avoidance, and the Audit Committee has no effect on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh liabilitas dan good corporate governance yang terdiri dari variabel, komisaris independent, komite audit dan kepemilikan institusional terhadap tax avoidance pada perusahaan food and beverage yang terdaftar di BEI. Penelitian yang dilakukan adalah penelitian kuantitatif yang dipakai guna menguji hipotesis dengan menggunakan alat analisis statistik mengenai penghindaran pajak (tax avoidance). menggunakan data sekunder dengan cara menganalisis laporan keuangan pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2017 – 2021. Berdasarkan analisis data yang dilakukan didapatkan hasil bahwa Liabilitas berpengaruh positif dan signifikan terhadap tax avoidance, Komisaris Independen tidak berpengaruh terhadap tax avoidance, Kepemilikan Institusional berpengaruh negatif dan signifikan terhadap tax avoidance, dan Komite Audit tidak berpengaruh terhadap tax avoidance pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2017 – 2021. Kata Kunci: Liabilitas, Komisaris, Kepemilikan, Komite Audit, Penghindaran Pajak

Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan dan Pemahaman Insentif Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi UMKM pada Masa Pandemi Covid-19 : (Studi Kasus Di KPP Pratama Kuningan Provinsi Jawa Barat) Parso; Rahmi, Yunisa Muldiniawiani
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 3 No. 2 (2022): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v3i2.2201

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan, sosialisasi perpajakan, dan pemahaman insentif pajak terhadap kepatuhan wajib pajak orang pribadi UMKM. Populasi yang digunakan dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Kuningan dengan jumlah UMKM 15.736. Sampel dalam penelitian ini adalah 100 UMKM dengan perhitungan menggunakan rumus slovin. Teknik pengambilan sampel dengan menggunakan kuota sampling. Metodologi penelitian yang digunakan adalah metode kuantitatif dengan data primer yang langsung diperoleh dari responden. Teknik pengumpulan data yang digunakan studi lapangan dengan penyebaran kuesioner. Teknik analisis data dengan melakukan uji regresi linier berganda. Data diolah dengan menggunakan program SPSS versi 26 dan Microsoft Excel 2013. Hasil penelitian menunjukan bahwa variable pengetahuan perpajakan berpengaruh positif signifikan secara parsial terhadap kepatuhan wajib pajak, variable sosialisasi perpajakan berpengaruh positif signifikan secara parsial terhadap kepatuhan wajib pajak dan variable pemahaman insentif pajak berpengaruh positif signifikan secara parsial terhadap kepatuhan wajib pajak. Sedangkan secara simultan variable pengetahuan perpajakan, sosialisasi perpajakan dan pemahaman insntif pajak berpengaruh secar abersama-sama terhadap kepatuhan wajib pajak. Kapasistas variable pengetahuan perpajakan, sosialisasi perpejakan dan pemahaman insentif pajak dalam menjelaskan kepatuhan wajib pajak sebesar 82,8% dan sisanya sebesar 17,8% dapat dijelaskan oleh faktir lain yang diteliti dalam penelitian ini.

Analisis Pengaruh Insentif Pajak, Tingkat Kesadaran Wajib Pajak dan Digitalisasi Sistem Perpajakan Terhadap Kepatuhan Wajib Pajak : (Studi Empiris Di Wilayah Indramayu) Kusnadi; Parso; Auliya, Adinda Nurul
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 4 No. 1 (2023): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v4i1.2203

Rendahnya kepatuhan wajib pajak dalam membayar dan melaporkan pajaknya merupakan masalah utama yang dihadapi negara berkembang. Dari sisi psikologi wajib pajak dapat melihat dan mengkaji tinggi rendahnya kepatuhan wajib pajak (sikap, norma subjektif, kontrol perilaku, niat, motivasi dan kepatuhan wajib pajak). Penelitian ini adalah penelitian kuantitatif dengan desain asosiatif kausal. Penelitian dilakukan dengan menggunakan data primer, melalui kuesioner terhadap responden (wajib pajak di KPP Pratama Indramayu), teknik pengambilan sampel menggunakan metode accidental sampling. Teknik analisa data menggunakan uji regresi linier berganda. Tujuan dari penelitian ini adalah menganalisis pengaruh insentif pajak, tingkat kesadaran wajib pajak, digitalisasi sistem perpajakan terhadap kepatuhan wajib pajak di Wilayah Indramayu. Hasil penelitian diperoleh insentif pajak dan digitalisasi sistem perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak di Wilayah Indramayu. Tingkat kesadaran wajib pajak berpengaruh positif tidak signifikan terhadap kepatuhan wajib pajak di Wilayah Indramayu. Insentif pajak, tingkat kesadaran wajib pajak dan digitalisasi sistem perpajakan secara bersama-sama berpengaruh terhadap kepatuhan wajib pajak di Wilayah Indramayu. Koefisien determinasi dari penelitian ini menunjukan angka sebesar 68,9%. Hal ini menunjukan variasi variabel bebas insentif pajak, tingkat kesadaran wajib pajak dan digitalisasi sistem perpajakan mampu menjelaskan variabel terikat kepatuhan wajib wajak sebesar 68,9%. Sedangkan sisanya sebesar 31,1% dipengaruhi oleh variabel bebas lainnya. Saran bagi penelitian selanjutnya adalah memperluas populasi agar bersifat general dan menambah variabel independen yang dapat mempengaruhi variabel kepatuhan wajib pajak seperti kualitas pelayanan aparatur pajak, pengaruh sanksi, pengetahuan wajib pajak dan lain sebagainya.

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